Program Chair:

Michael W. Taibleson
Godfrey & Kahn S.C.
Milwaukee

Presenters:

Brian L. Anderson
DeWitt LLP
Madison

David Eckhardt
Husch Blackwell LLP
Milwaukee

Rebecca Greene
Reinhart, Boerner, Van Deuren, S.C.
Milwaukee

Leigh C. Riley
Foley & Lardner LLP
Milwaukee

Mary Ellen Schill
Ruder Ware L.L.S.C.
Wausau

Martin P. Tierney
Michael Best & Friedrich LLP
Milwaukee

John B. Tuffnell
Salberg Tuffnell Law, S.C.
Milwaukee

8:30 a.m. Annual Executive Compensation in Mergers and Acquisitions

• Discuss tax complexities of executive equity awards in M&A transactions, including non-qualified and incentive stock options, restricted stock units, restricted stock, and profits interests. Understand their typical taxation and potential treatment in a deal, such as cash out, assumption, exchange, or cancellation.
• Navigate the rules for non-qualified deferred compensation plans and other arrangements affected by a change in control. Learn how these plans are structured, how a change in control impacts payments under IRC Section 409A, and the conditions under which such plans can be terminated upon a change in control.
• Understand the impact of IRC Sections 280G and 4960 tax rules, which apply to payments and benefits received by executives in connection with a change in control, and how to mitigate the impacts of potential excise taxes.
• Review other general planning considerations for designing executive compensation arrangements in anticipation of M&A.

David Eckhardt

9:20 a.m. Employee Stock Ownership Plan (ESOP) Update

• What is an ESOP?
• Why do employers adopt ESOPs?
• High-level overview of the complex regulatory landscape for ESOPs
• ESOP trends and hot topics

Rebecca Greene

10:10 a.m. Break

10:25 a.m. Plan Corrections Under EPCRS

• Overview of EPCRS
• SECURE 2.0 expansion of EPCRS
• Explanation of most-used correction procedures
• Common errors that are correctible

Brian L. Anderson

11:15 a.m. Annual Executive Compensation Update

• Top Hat Severance Plans
• Fiduciary exception to attorney-client privilege
• Terminating nonqualified defined benefit plans • Impact of New Legislation on Executive Compensation

Martin P. Tierney

12:05 p.m. Lunch (On Your Own)

1:05 p.m. SECURE 2.0 Update

• Super catch-ups
• Mandatory Roth catch-up
• DOL Lost & Found program
• New in-service withdrawals

Leigh C. Riley

1:55 p.m. The Web of Leave and Accommodation Laws – ADA, FMLA, PWFA, and More!

• Examination of the various state and federal laws that give employees rights to unpaid leave and other accommodations
• High-level overview of the complex web of leave and accommodation laws
• Essentials of the ADA, FMLA, the Pregnant Workers Fairness Act (PWFA), and the Wisconsin Fair Employment Act (WFEA)

Mary Ellen Schill

2:45 p.m. Break

3:00 p.m. ERISA Case Law Update

• Latest Developments and Trends
• A Discussion of Recent Supreme Court Decisions
• A Discussion of Seventh Circuit Decisions
• Key takeaways for the Diligent Practitioner

John B. Tufnell

3:50 p.m. Program Concludes

• Stay ahead of legislative changes and regulatory trends affecting your clients’ benefit plans
• Provide clear, strategic guidance to clients on complex compensation structures
• Strengthen your ability to spot compliance issues before they become costly mistakes
• Gain insight into common plan errors and learn effective correction strategies
• Strengthen your expertise in executive compensation planning for mergers and acquisitions
• Review the essentials of state and federal leave and accommodations laws
• Keep up with the latest ERISA case law and executive compensation updates

• Employee benefits lawyers
• Employment lawyers
• Insurance lawyers
• Business lawyers
• In-house counsel
• General practitioners

Book Bonus!

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